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2016 (3) TMI 904 - AT - Service TaxWaiver of pre-deposit - Short payment of Service tax - Rendered services of manpower recruitment or supply agency by virtue of reverse charge mechanism - Whether the amount paid by the appellant to foreign companies towards social security services and on behalf of the employees who are seconded to India for functioning as the employees of the appellant is covered under manpower recruitment or supply agency services or not - Held that:- by relying on the judgment of Hon'ble High Court of Allahabad in the case of Computer Sciences Corporation India Pvt Ltd Vs CST Noida [2014 (4) TMI 252 - CESTAT NEW DELHI], in a situation like this, services will not fall under the category of manpower recruitment or supply agency services. Therefore, the appellant has made out prima facie strong case for wavier of the service tax liability under this category. - Matter disposed of
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